FOREIGN INSURER: Property/Casualty Insurer
Beginning January 1, 2018, all insurers must use the NAIC OPTins system (or a system interfaced to provide tax reports and payments through NAIC OPTins) to report and pay insurance premium taxes and installment payments OTHER THAN WORKERS COMPENSATION CARRIER TAXES.
Workers' Compensation Carrier Tax forms and information are available from the Industrial Commission of Arizona at http://www.ica.state.az.us/Administrative%20Support/ADMSPT_Self_Insurance.aspx
For all other kinds of insurance premium tax:
- As a first step, please
- Open the Annual Taxes and Fees Data Sheet.
- Read the first page, which contains important instructions.
- Print the one or two pages that pertains to the insurer/entity.
- Directions toward the top of the Annual Taxes and Fees Data Sheet for the insurer/entity will tell you what you need to file. In some cases, an entity does not need to file a tax report.
- If the Annual Taxes and Fees Data Sheet indicates you need to complete Form E-TAX:
- Download and read the E-TAX-I instructions before preparing forms.
- Make sure to post amounts from other tax reporting documents (E-RT, E-TC, etc.) to the appropriate locations on Form E-TAX.
- If Form E-TAX calculates a refund due to you, use OPTins to file the tax report forms without including a payment.
- If Form E-TAX calculates an amount owed, use OPTins and only pay the amount shown on the AMOUNT OWED line with your tax report forms. Do not pay any other amount.
HOW DID WE DO?
- Complete a quick and easy survey at https://www.surveymonkey.com/s/insurancetaxsection
- To report errors with forms or instructions, or to suggest ways to improve them, please send e-mail to Chief Operating Officer Scott Greenberg ([email protected]).